No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Crookshank & Glin, The Watercolours of Ireland, 1994, pp. 129-130, pl. 163.
Laffan, Painting Ireland, 2006, pp. 59, 245-246, pls. 28, 176, 177.